Employees: 12 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1982-01-01 (44 years)Status: ActiveBusiness sector: Commerce de détail de viandes et de produits à base de viande en magasin spécialiséLocation: HAUT-LIEU (59440), Nord
SICA CEV : revenue, balance sheet and financial ratios
SICA CEV is a French company
founded 44 years ago,
specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé.
Based in HAUT-LIEU (59440),
this company of category PME
shows in 2024 a revenue of 5.5 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, SICA CEV achieves revenue of 5.5 M€. Activity remains stable over the period (CAGR: -3.8%). Significant drop of -21% vs 2023. After deducting consumption (3.6 M€), gross margin stands at 1.9 M€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -307 k€, representing -5.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -404 k€ (-7.4% of revenue), which will impact equity.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
5 481 531 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
1 857 625 €
EBITDA (2024)
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Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity
-307 380 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-447 775 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-404 384 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-5.6%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at -90%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
-90.417%
Financial autonomy (2024)
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Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy 20-30% : Average < 20% : Low
-19.044%
Cash flow / Revenue (2024)
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Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates
-5.434%
Repayment capacity (2024)
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Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent 3-5 years : Fair > 5 years : Warning
-0.564
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
69.892
64.943
52.661
39.749
27.339
42.268
49.383
111.595
-90.417
Financial autonomy
34.408
35.597
40.14
44.129
50.49
44.713
38.276
18.361
-19.044
Repayment capacity
3.111
2.538
2.407
2.089
1.075
21.29
-2.462
-0.87
-0.564
Cash flow / Revenue
2.494%
3.002%
2.677%
2.478%
3.369%
0.262%
-1.996%
-4.315%
-5.434%
Sector positioning
Debt ratio
-90.422024
2022
2023
2024
Q1: 0.52
Med: 21.81
Q3: 90.0
Excellent-31 pts over 3 years
In 2024, the debt ratio of SICA CEV (-90.42) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
-19.04%2024
2022
2023
2024
Q1: 11.73%
Med: 37.41%
Q3: 59.92%
Watch-27 pts over 3 years
In 2024, the financial autonomy of SICA CEV (-19.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
Repayment capacity
-0.56 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.23 years
Q3: 1.92 years
Excellent
In 2024, the repayment capacity of SICA CEV (-0.56) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 36.90. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good 1-1.5 : Fair < 1 : Liquidity risk
36.902
Interest coverage (2024)
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Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable 1.5-3 : Acceptable < 1.5 : Risk
-1.475
Liquidity indicators evolution SICA CEV
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
107.276
120.858
127.89
138.47
159.906
145.131
118.108
62.865
36.902
Interest coverage
-5.774
-5.952
6.286
7.308
3.229
47.79
-5.708
-4.951
-1.475
Sector positioning
Liquidity ratio
36.92024
2022
2023
2024
Q1: 86.32
Med: 148.47
Q3: 260.74
Watch-22 pts over 3 years
In 2024, the liquidity ratio of SICA CEV (36.90) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Interest coverage
-1.48x2024
2022
2023
2024
Q1: 0.0x
Med: 0.17x
Q3: 3.67x
Average
In 2024, the interest coverage of SICA CEV (-1.5x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-20 days): operations structurally generate cash. Notable WCR improvement over the period (-244%), freeing up cash.
Operating WCR (2024)
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Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released Positive = financing needed
-300 826 €
Customer credit (2024)
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Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good 45-60j : Average > 60j : Long
4 j
Supplier credit (2024)
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Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow
33 j
Inventory turnover (2024)
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Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover
11 j
WCR in days of revenue (2024)
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WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management
-20 j
WCR and payment terms evolution SICA CEV
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
209 086 €
350 384 €
262 117 €
413 174 €
271 458 €
324 690 €
196 849 €
-26 235 €
-300 826 €
Inventory turnover (days)
10
11
11
12
10
11
11
10
11
Customer payment term (days)
10
7
6
6
6
5
5
2
4
Supplier payment term (days)
33
34
30
35
27
32
35
28
33
Positioning of SICA CEV in its sector
Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions).
This range of 952 935€ to 1 736 508€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
952k€1533k€1736k€
1 533 494 €Range: 952 935€ - 1 736 508€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 38 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
Net Income Multiple: Relevant for mature companies with stable results.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Similar companies (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)
Compare SICA CEV with other companies in the same sector:
The headquarters of SICA CEV is located in HAUT-LIEU (59440), in the department Nord.
Where to find the tax return of SICA CEV ?
The tax return of SICA CEV is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).
In which sector does SICA CEV operate?
SICA CEV operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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